POTENTIAL TAX IMPLICATIONS

Offering a payment for services (honorarium) or travel, housing, meals or other in kind items may have possible tax implications to your international visitor or to your department. 

A host department should inform the visitor that they will be responsible for any tax payments due based on honorarium or in kind items received.

The host department may also choose to pay the taxes on behalf of their visitor: the tax itself is then considered income for the visitor, in addition to any other taxable income received.

The Office of International Programs (OIP) recommends that the academic host review all services, payments and any payment agreements with Cheryl Klahsen in the Office of Business Operations (OBO) at cheryl.klahsen@uni.edu or 319-273-6212.

More information can be found on the Office of Business Operations website International Persons and Taxation